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BILL ANALYSIS

 

 

 

S.B. 2208

By: Nichols

Ways & Means

Committee Report (Unamended)

 

 

 

BACKGROUND AND PURPOSE

 

It has been noted that many counties successfully host events that attract tourists, such as concerts and sporting events. However, there are concerns that some counties, such as Orange County, are forced to rent pavilions or other event spaces to ensure the events function as planned. There have been calls to provide these counties the ability to build a multiuse pavilion using revenue derived from the county hotel occupancy tax. S.B. 2208 seeks to address this issue by authorizing the use of such revenue in certain counties to construct and equip a pavilion used for events attended by tourists.

 

CRIMINAL JUSTICE IMPACT

 

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

 

RULEMAKING AUTHORITY

 

It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

 

ANALYSIS

 

S.B. 2208 amends the Tax Code to authorize the use of revenue from a county hotel occupancy tax imposed by a county that borders or contains a portion of the Neches River, the Sabine River, and Sabine Lake to construct and equip a pavilion that is primarily used for events attended by tourists and hotel guests and that has a substantial impact on hotel activity.

 

S.B. 2208 prohibits such a county, if the county uses the revenue for that purpose, from reducing the percentage of revenue from the county hotel occupancy tax allocated for advertising and conducting certain solicitations and promotional programs to a percentage that is less than the average percentage of that revenue allocated by the county for that purpose during the 36-month period preceding the date the county first uses hotel occupancy tax revenue for the construction or equipment of the pavilion. 

 

EFFECTIVE DATE

 

On passage, or, if the bill does not receive the necessary vote, September 1, 2019.